Micro, Small, and Medium Enterprises (MSMEs) are business activities capable of expanding employment and providing the economic services for society widely, and also play roles in equalizing and increasing people's income, encouraging economic growth, and realizing national stability. Micro, Small and Medium Enterprises (MSMEs) also play an essential role in improving the community's economy at the city and regency levels. This study aims to analyze the empirical evidence that the capabilities and environmental factors carried out by MSMEs have a positive effect on innovation, both product innovation and process innovation. The method used in this study is the Structural Equation Model PLS analysis. The population in this study is the total number of MSMEs which registered with the Department of Trade and Industry in 2020 as many as 31591 businesses. The data collection technique is done by distributing questionnaires. Measurement models are assessed by testing the reliability of each item, converging validity and discriminant validity. The results of the analysis show empirical evidence that innovation capability and environmental factors carried out by the MSME sector have a significant positive effect on innovation, both product innovation and process innovation. This study concludes that innovation capability and environmental factors in the MSME sector can increase innovation and have an impact on the sustainability of MSMEs. The contribution of this research is that the capability of innovation and environmental factors can increase the innovation made by MSMEs.
The purpose of this study was to determine the effect of accounting conservatism and capital intensity on tax avoidance (a case study of manufacturing companies in the food and beverage sub-sector listed on the Indonesian stock exchange in 2018-2021) partially and simultaneously. This type of research is descriptive quantitative research and is conducted using secondary data. The data analysis technique used is Panel Data Regression Test. Taken together, the variables of accounting conservatism and intensity have no significant effect on the tax avoidance decisions of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2018-2021. The right estimation model used in this study is the random effect model where the coefficient of determination is 0.065819. this means that 6.58% percentage of tax avoidance decisions in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021 can be explained by accounting conservatism and capital intensity variables while the remaining 93.42% is explained by other variables outside of this study. . The implication of this study is that tax evasion by companies can affect government tax revenues so that it has an impact on national economic income
<table width="661" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td valign="top" width="520"><p align="center"><strong>Abstract</strong></p></td></tr></tbody></table>The role of MSMEs is very large in the Indonesian economy, the contribution of MSMEs is 97% of the workforce and 61.9% of the contribution to the Gross Domestic Product (GDP). However, MSMEs in Indonesia still faces several challenges to developing and improving their business. The Indonesian government implemented stimulus in dealing with and controlling the effects of the Covid-19 pandemic and was effective when compared to other countries. In 2021, Indonesia's real GDP index has reached pre-pandemic conditions at the level of 101.5, while neighboring countries namely Malaysia are at the level of 96.4, the Philippines are at the level of 95.5 and Thailand is still at the level of 94.4. The purpose of this research is to design a Business Incubator Platform in an effort to increase the competency of MSME players through a business incubator. If the competence of MSME players matches current needs, it is hoped that Indonesian MSMEs will be able to compete and improve the Indonesian economy. The method used in this study is the Waterfall Model. While the stages carried out in this method are the stages of system requirements analysis, design, implementation, and system maintenance. While system testing uses the Black Box testing model which focuses on system functionality. The result of this research is an Incubator Platform that can be used by MSME players to improve their business competence. To join this platform, UMKM players register through the platform, after being verified by the admin team, MSME players can use the features that have been provided.
The purpose of this research is to determine the potential for bankruptcy in pharmaceutical companies listed on the Indonesia Stock Exchange. The data used are financial statements of pharmaceutical companies listed in Indonesia Stock Exchange 2012-2016 period. The analytical method used in this research is bankruptcy analysis with Altman Z-Score model. The results of this study explain that: (1) Based on the results of bankruptcy prediction analysis with Altman Z-Score model in pharmaceutical companies there are 2 (two) companies located in vulnerable areas / gray area bankrupt that is PT. Indofarma Tbk and PT. Pyridam Farma Tbk. (2) There are 5 (five) companies that do not go bankrupt namely PT.
This study aims to compare the financial performance of coal mining companies listed on the Indonesia Stock Exchange and to find out which financial performance is the best among coal mining companies listed on the Indonesia Stock Exchange. This study uses secondary data in the form of financial statements of PT. Adaro Energy Tbk, PT. Delta Dunia Makmur Tbk, PT. Resource Alam Indonesia Tbk, PT. Bukit Asam (PERSERO) Tbk and PT. Toba Bara Tbk 2013-2017 period. The analytical tool used in this study is a different test paired sample t-test and financial ratios consisting of liquidity ratios measured by current ratio, quick ratio and cash ratio, solvency ratios measured by debt to asset ratio, debt to equity ratio and long term debt to equity ratio, activity ratio measured by fixed assets turn over and total assets turn over and profitability ratios as measured by net profit margins, return on investment and return on equity. This research uses quantitative research. The results of research that have been conducted show that based on the comparison of the liquidity ratio can be seen that when viewed from the current ratio, PT. Delta Dunia Makmur Tbk has a better financial performance, when viewed from the quick ratio, PT. Bukit Asam (PERSERO) Tbk has a better financial performance and when viewed from the cash ratio, PT. Adaro Energy Tbk has better financial performance. Based on the comparison of solvency ratios consisting of debt to asset ratio, debt to equity ratio and long term debt to equity ratio, it can be seen that PT. Resource Alam Indonesia Tbk has better financial performance. Based on the ratio of activity ratios, it can be seen that when viewed from fixed assets turn over, PT. Resource Alam Indonesia Tbk has a better financial performance and when viewed from total assets turn over, PT. Toba Bara Tbk has better financial performance. Based on the comparison of profitability ratios consisting of net 80
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.